Court can condone even enormous delay if it is satisfied with reason for delay

The Court can condone the delay in spite of fact the delay is very enormous, if the Court is satisfied, with the reason stated in the affidavit CASE LAWS DETAILS DECIDED BY: HIGH COURT OF MADRAS, IN THE CASE OF: Pay & Accounts Officer (East) Vs. ITO, APPEAL NO: Tax Case (Appeal) Nos. 745-748 of 2008, DECIDED ON July 8, 2008 RELEVANT PARAGRAPH 6. The law of limitation has been enacted only to give a finality to a proceedings and not destroy statutory appellate remedy. The Court can condone the delay in spite of the fact the delay is very enormous-, if the Court is satisfied, with the reaso...